Export duty valuation depends on clearance or payment date, with baggage and postal exports excluded. The rate of duty and tariff valuation applicable to export goods is determined by the date on which the proper officer permits clearance and loading for export in the case of goods entered for export, and by the date of payment of duty in the case of other goods. The provision fixes the relevant valuation date for export duty liability and links it to the export clearance process rather than to later movement of the goods. It excludes baggage and goods exported by post from its operation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Export duty valuation depends on clearance or payment date, with baggage and postal exports excluded.
The rate of duty and tariff valuation applicable to export goods is determined by the date on which the proper officer permits clearance and loading for export in the case of goods entered for export, and by the date of payment of duty in the case of other goods. The provision fixes the relevant valuation date for export duty liability and links it to the export clearance process rather than to later movement of the goods. It excludes baggage and goods exported by post from its operation.
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